Tax Calendar

This page was last modified on 04-08-2017

During every stage of its life-cycle, (formation, operational management, cessation of activity, a business must comply with certain tax obligations to the Luxembourg government. This may include:

  • initial formalities related to setting up a company;
  • specific steps relating to its situation, its business activity or other stages in its existence (change of business, cessation of activity);
  • ongoing obligations involving monthly, quarterly, half-yearly or annual deadlines set by the relevant tax authorities.

In Luxembourg, tax legislation is implemented by three tax authorities:

Who is concerned

Any company with its registered office or central administration in Luxembourg must comply with the deadlines set be the tax authorities.

Preliminary steps

In terms of VAT, businesses should be aware of the frequency of their declarations:
  • VAT declarations must be made:
    • annually if annual turnover (T/O) < EUR 112,000;
    • quarterly (and annually) if annual T/O > EUR 112,000 and < EUR 620,000;
    • monthly (and annually) if annual T/O > EUR 620,000.
  • recapitulative statements of goods must in principle be submitted monthly but they can be submitted quarterly if intra-EU supplies < EUR 50,000 per quarter;
  • recapitulative statements of services can be submitted, as preferred, quarterly or monthly.

How to proceed

Taxes and steps related to setting up a business

Other specific taxes may be levied on certain activities.

Example
: for establishments selling beverages, an opening tax and the then the annual tax are due for an alcohol licence to be granted the right to sell alcoholic drinks for consumption on the premises.

Specific tax liabilities

When lodging with the RCS:

Within 8 days of a dividend payment:

Within 30 days of receipt of an invoice:

Within 2 months of cessation of activity:

  • lodging the annual VAT declaration:
    • VAT declaration for the previous year;
    • and payment of the balance of any tax due.

Other taxes or specific procedures may be required for certain activities, e.g.:

January

Before 15 January:

  • lodging the monthly or quarterly VAT declaration via the platform for the electronic gathering of financial data (eCDF):
    • either for the fourth quarter of the previous year;
    • or for the previous month;
  • lodging of recapitulative VAT statements quarterly in print format:
    • recapitulative statement of goods for the fourth quarter of the previous year;
    • and/or recapitulative statement of services for the fourth quarter of the previous year.

Before 25 January:

  • lodging of quarterly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the fourth quarter of the previous year;
    • and/or recapitulative statement of services for the fourth quarter of the previous year;
  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statement of services for the previous month.

Insurance companies (with the exception of the "Life" branch) must declare and pay insurance tax within 30 days of the end of the quarter or end of the year depending on the regime imposed by the tax authorities.

Operators of a licensed drinking establishment must pay their annual licence fee before 31 January.

February

10 February:

Before 15 February:

15 February:

  • payment of the first quarter of the annual amount of property tax.

Before 25 February:

  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statements of services for the previous month.

Before 1 March:

  • lodging the annual VAT declaration via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF) or paper form:
    • for the previous year;
    • and payment of any tax due.

March

10 March:

Before 15 March:

Before 25 March:

  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statements of services for the previous month.

Before 31 March:

Before the last day of the first quarter:

April

Before 15 April:

  • lodging the monthly or quarterly VAT declaration via the platform for the electronic gathering of financial data (eCDF):
    • either for the first quarter;
    • or for the previous month;
  • lodging of quarterly recapitulative VAT statements in print format:
    • recapitulative statement of goods for the first quarter;
    • and/or recapitulative statement of services for the first quarter.

Before 25 April:

  • lodging of quarterly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the first quarter;
    • and/or recapitulative statement of services for the first quarter;
  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statement of services for the previous month.

Before 1 May:

  • lodging of annual VAT declaration (summary of quarterly or monthly declarations) via the eTVA portal:
    • recapitulative VAT declaration for the previous year;
    • and payment of the balance of any tax due.

Insurance companies (with the exception of the "Life" branch) must declare and pay the insurance tax within 30 days of the end of the quarter or end of the year depending on the regime imposed by the tax authorities.

May

10 May:

Before 15 May:

15 May:

  • payment of the second quarter or the first half of the annual amount of the property tax.

Before 25 May:

  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statement of services for the previous month.

31 May:

June

10 June:

Before 15 June:

Before 25 June:

  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statement of services for the previous month.

Before the last day of the second quarter:

July

Before 15 July:

  • lodging the monthly or quarterly VAT declaration via the platform for the electronic gathering of financial data (eCDF):
    • either for the second quarter;
    • or for the previous month;
  • lodging of quarterly recapitulative VAT statements in print format:
    • recapitulative statement of goods for the second quarter;
    • and/or recapitulative statement of services for the second quarter.

Before 25 July:

  • lodging of quarterly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the second quarter;
    • and/or recapitulative statement of services for the second quarter;
  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statement of services for the previous month.
Insurance companies (with the exception of the "Life" branch) must declare and pay the insurance tax within 30 days of the end of the quarter or end of the year depending on the regime imposed by the tax authorities.

August

10 August:

Before 15 August:

15 August:

  • payment of the third quarter of the annual amount of property tax.

Before 25 August:

  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statement of services for the previous month.

September

10 September:

Before 15 September:

Before 25 September:

  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statement of services for the previous month.

Before the last day of the third quarter:

October

Before 15 October:

  • lodging the monthly or quarterly VAT declaration via the platform for the electronic gathering of financial data (eCDF):
    • either for the third quarter;
    • or for the previous month;
  • lodging of quarterly recapitulative VAT statements in print format:
    • recapitulative statement of goods for the third quarter;
    • and/or recapitulative statement of services for the third quarter.

Before 25 October:

  • lodging of quarterly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the third quarter;
    • and/or recapitulative statement of services for the third quarter;
  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statement of services for the previous month.
Insurance companies (with the exception of the "Life" branch) must declare and pay the insurance tax within 30 days of the end of the quarter or end of the year depending on the regime imposed by the tax authorities.

November

10 November:

Before 15 November:

15 November:

  • payment of the final quarter, the second half or the total amount of property tax.

Before 25 November:

  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statement of services for the previous month.

December

10 December:

Before 15 December:

Before 25 December:

  • lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
    • recapitulative statement of goods for the previous month;
    • and/or recapitulative statement of services for the previous month.

Before the last day of the fourth quarter:

Who to contact

Indirect Tax Authority
1-3, avenue Guillaume
L-1651 - Luxembourg
Postal box B.P. 31, L-2010 Luxembourg
Luxembourg
Phone: (+352) 247-80800
Fax: (+352) 247-90400
Email info@aed.public.lu

Luxembourg Inland Revenue (ACD)
45, boulevard Roosevelt
L-2982 - Luxembourg
Luxembourg
Phone: (+352) 40 800-1
Fax: (+352) 40 800-2022

Customs and Excise Agency
22, rue de Bitbourg
L-1273 - Luxembourg
Postal box BP 1605, L-1016 Luxembourg
Luxembourg
Phone: (+352) 28 18 28 18
Fax: (+352) 28 18 92 00
Email ida@do.etat.lu

Chamber of Commerce
7, rue Alcide de Gasperi
L-2981 - Luxembourg
Luxembourg
Phone: (+352) 42 39 39-1
Fax: (+ 352) 43 83 26
Email chamcom@cc.lu

Opening hours
08.00 - 12.00 and 14.00 - 18.00
Trade and Companies Register
14, rue Erasme
L-1468 - Luxembourg-Kirchberg
Postal box L-2961 Luxembourg
Luxembourg
Phone: (+352) 26 428-1
Fax: (+352) 26 42 85 55
Email helpdesk@rcsl.lu

Opening hours
Monday to Friday from 09.00 - 12.00 and 13.30 - 16.00
Registration helpdesk: Monday to Friday by appointment only